AZ HB2382

Department shall establish a certification process for third-party service providers offering sourcing services for tangible personal property transactions, effective by January 1, 2026.

Director shall supervise certified providers, establish minimum standards, maintain a quality assurance program, post a list of certified providers on the department website, and adopt implementing rules.

Taxpayers using a certified third-party provider are not liable for tax payment errors due to sourcing mistakes; the certified provider becomes liable for such errors instead.

Director may investigate and audit third-party providers and require certification of their employees or agents to perform certain functions.

Applicants must submit prescribed forms, documents, fees, contact information, and verification of meeting director-established requirements to become certified.